CIMA CIMA Certification CIMAPRO17-BA2-X1-ENG

경쟁율이 치열한 IT시대에 CIMAPRO17-BA2-X1-ENG시험을 패스하여 자격증을 취득함으로 IT업계 관련 직종에 종사하고자 하시는 분들께는 아주 큰 가산점이 될수 있고 자신만의 위치를 보장할수 있으며 더욱이는 한층 업된 삶을 누릴수 있을수도 있습니다. CIMAPRO17-BA2-X1-ENG덤프로 CIMAPRO17-BA2-X1-ENG시험에서 실패하면 CIMAPRO17-BA2-X1-ENG덤프비용을 보상해드리기에 안심하고 시험준비 하셔도 됩니다.

가장 최근 출제된 CIMAPRO17-BA2-X1-ENG인증시험문제를 바탕으로 만들어진 적중율 최고인 CIMAPRO17-BA2-X1-ENG덤프로 간단한 시험패스는 더는 꿈이 아닙니다. CIMAPRO17-BA2-X1-ENG덤프는 pdf버전과 온라인버전으로 되어있는데 pdf버전은 출력가능하고 온라인버전은 휴대폰에서도 사용가능합니다. CIMAPRO17-BA2-X1-ENG덤프를 패키지로 구매하시면 더 저렴한 가격에 구매하실수 있습니다.

CIMAPRO17-BA2-X1-ENG인기덤프자료는 고객님의 IT업계 종사자로서의 전환점이 될수 있습니다. CIMAPRO17-BA2-X1-ENG시험을 패스하여 자격증을 취득하여 승진 혹은 연봉협상 방면에서 자신만의 위치를 지키고 더욱 멋진 IT인사로 거듭날수 있도록 고고싱할수 있습니다. 인기 높은 CIMAPRO17-BA2-X1-ENG덤프자료는 시중에서 가장 최신버전으로서 시험패스를 보장해드립니다.

CIMAPRO17-BA2-X1-ENG시험을 빨리 패스해야 되는데 어디서부터 어떻게 시험준비를 시작해야 하는지 갈피를 잡을수 없는 분들은 저희 사이트를 주목해주세요. CIMAPRO17-BA2-X1-ENG 최신버전 덤프만 공부하면 시험패스에 자신이 생겨 불안한 상태에서 벗어날수 있습니다. CIMAPRO17-BA2-X1-ENG덤프는 시장에서 가장 최신버전이기에 최신 시험문제의 모든 시험범위와 시험유형을 커버하여 CIMAPRO17-BA2-X1-ENG시험을 쉽게 패스하여 자격증을 취득하여 찬란한 미래에 더 다가갈수 있도록 도와드립니다.

CIMA CIMAPRO17-BA2-X1-ENG 시험 요강 주제:

최신 CIMA Certification CIMAPRO17-BA2-X1-ENG 무료샘플문제

1. A company has spent $5,000 on a report into the viability of using a subcontractor. The report highlighted the following:
A machine purchased six years ago for $30,000 would become surplus to requirements. It has a written- down value of $10,000 but would be resold for $12,000.
A machine operator would be made redundant and would receive a redundancy payment of $40,000.
The administration of the subcontractor arrangement would cost the company $25,000 each year.
Which THREE of the following are relevant for the decision? (Choose three.)

A) A relevant cost of $10,000 for the machine.
B) A relevant cost of $30,000 for the machine.
C) A relevant revenue of $12,000 for the machine.
D) A relevant cost of $25,000 each year for administration.
E) A relevant cost of $5,000 for the viability report.
F) A relevant cost of $40,000 for the redundancy payment.

2. A company produces a single product for which the following cost data are available.

Analysis by the management accountant has shown that 100% of direct material cost and 50% of direct labour cost are variable costs. 50% of production overhead and 100% of selling and distribution overhead are variable costs.
What is the marginal cost per unit?

A) $8
B) $6
C) $7
D) $9

3. Assume that a unit of output is the cost object. Which of the following statements is valid?

A) The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.
B) Rent paid for a factory in which several different products are produced is an example of an indirect expense.
C) Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.
D) Royalties paid on per unit basis are an example of an indirect expense.

4. An organisation produces and sells a single product. The organisation's management accountant has reported the following information for the most recent period.

Which TWO of the following statements are valid? (Choose two.)

A) If the selling price changed to $22 per unit, the breakeven point would become lower.
B) If the sales volume changed to 220,000 units, the breakeven point would not change.
C) If the variable cost changed to $16 per unit, the breakeven point would become lower.
D) If the fixed cost changed to $445,000, the breakeven point would not change.
E) If the contribution to sales ratio changed to 30%, the breakeven point would become higher.

5. FILL BLANK
A company has three production departments X, Y and Z, and one service department.
The service department's overhead has been apportioned to the production departments in the ratio 3:2:5. As a result of this apportionment, $2,070 was given to Department Y.
What is the amount of service department overhead that would have been apportioned to Department Z? Give your answer to the nearest dollar.

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